When can the proper officer issue summons under MGL?

Section 63 of MGL gives powers to a duly authorized
CGST/SGST officer to call upon a person by issuing a
summon to present himself before the officer issuing the
summon to either give evidence or produce a document or
any other thing in any inquiry which an officer is making. A
summons to produce documents or other things may be for
the production of certain specified documents or things or
for the production of all documents or things of a certain
description in the possession or under the control of the
person summoned.